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Simaens, A. & Koster, M. (2013). Reporting on sustainable operations by third sector organizations: a signaling approach. Public Management Review. 15 (7), 1040-1062
A. M. Simaens and M. Koster, "Reporting on sustainable operations by third sector organizations: a signaling approach", in Public Management Review, vol. 15, no. 7, pp. 1040-1062, 2013
@article{simaens2013_1732206086512, author = "Simaens, A. and Koster, M.", title = "Reporting on sustainable operations by third sector organizations: a signaling approach", journal = "Public Management Review", year = "2013", volume = "15", number = "7", doi = "10.1080/14719037.2012.757350", pages = "1040-1062", url = "http://www.tandfonline.com/doi/pdf/10.1080/14719037.2012.757350" }
TY - JOUR TI - Reporting on sustainable operations by third sector organizations: a signaling approach T2 - Public Management Review VL - 15 IS - 7 AU - Simaens, A. AU - Koster, M. PY - 2013 SP - 1040-1062 SN - 1471-9037 DO - 10.1080/14719037.2012.757350 UR - http://www.tandfonline.com/doi/pdf/10.1080/14719037.2012.757350 AB - Awareness of (un)sustainable operations is increasingly researched in the for-profit and government sectors, but little is known about the third sector. Still, these not-for-profit organizations are challenged by progressive accountability requirements and increasingly they seem to be responding to these demands through sustainability reporting. In this paper, we explore sustainability reporting by third sector organizations (TSOs) in the context of signalling theory; a useful theoretical lens to explore organizational reports as a signal to stakeholders. Using a document analysis, we explore twenty-three TSOs to discover what they are signalling, to whom, and whether different organizations send different messages. ER -